Travel Reimbursement Standard Operating Procedures
Effective Date – January 1999
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1 Policy Statement:
It is the purpose of this policy to provide guidelines and procedures associated with the reimbursement of travel on behalf of the Semiconductor Safety Association
2.1 It is the responsibility of the Executive Director to ensure that compliance with the Procedures (Section 3) is maintained
2.2 Requests for exceptions to the Procedures are to be directed to the Treasurer Executive Committee in the absence of the Treasurer
3.1. No travel shall be reimbursed unless it is pre-approved. Normal travel is budgeted by the Board of Directors based on specific submittals from the Treasurer and Association committees.
3.1.1. The respective committee chair may approve budgeted travel to support their committee.
3.1.2. The Executive Director of the Association must approve in advance travel that is not specifically included in the annual Association budget.
3.2. The Association will only pay travel for individuals performing Association business.
3.3. Travel will be reimbursed on the basis of the most direct expeditious mode. Full cost of travel will only be reimbursed when the costs are entirely achieved to perform Association business. If other business activities are included, a cost share agreement must be obtained prior to travel being authorized.
3.4. Air, Rail, bus or auto costs must fall within the following constraints:
3.4.1. Air Travel. Limit to economy, coach or tourist class, fourteen (14) day advance purchase (30 day for international). Saturday night stay-over is mandatory if the total travel cost is reduced.
3.4.2. Rail or Bus. Must not exceed cost of equivalent travel by air.
3.4.3. Private auto. Mode of travel must be specifically approved. Must be less than the cost of air, bus, or rail carriers. Reimbursed at mileage rate allowed by the United States Internal Revenue Service. Mileage will only be reimbursed up the equivalent cost of transportation by air.
3.5. Rental Cars must be at the lowest rate in the economy/compact class. If travel can be accommodated at a lower rate by taxi or shuttle, a rental car will not be authorized. It is the responsibility of the rental car driver to be properly licensed and insured. The determination of lower rate must also include hotel-parking charges. Loss/Damage waivers are not reimbursable costs.
3.6. Lodging will be billed at actual cost, including taxes; not to exceed the rates noted in US Internal Revenue Publication 1542. This information is available on the World Wide Web at http://www.irs.ustreas.gov. The Association will not reimburse telephone calls, movies, mini-bar charges, laundry, or similar incidental expenses.
3.7. Reimbursement for meals, including taxes, shall not exceed the amounts set forth in US Internal Revenue Publication 1542. This information is available on the World Wide Web at http://www.irs.ustreas.gov. The Association will reimburse meal tips up to 15%.
3.8. Taxi costs will be paid on receipts. No other miscellaneous charges are allowed unless specifically pre-approved.
3.9. The Association will not reimburse tips other than those associated with meals. The Association will not reimburse costs for alcoholic beverages.
3.10. If the individual desires to upgrade the class of service based on personal needs and comfort, the Association will share the cost up to, but not exceeding, the amounts cited above.
3.11. The US Internal Revenue Service may impose specific taxes on reimbursement of meals or travel awards gained through Association travel. These costs will be the responsibility of the traveler.
3.12. The Association assumes no responsibility for injury, illness or death that may occur while traveling on Association business. Association travelers must be aware that there is no Workers Compensation or other insurance available when performing Association business.
3.13. Expense reports and reimbursements requests must be itemized and include a receipt for each expense. Receipts must have the date, itemized cost, name, address and telephone number of the location providing the goods or services.
3.14. Expense reports must be submitted within 15 working days of the completion of travel. The Association reserves the right to reject any reimbursement demand that is not submitted within this time period.